{"id":1005,"date":"2022-02-25T16:37:00","date_gmt":"2022-02-25T16:37:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=1005"},"modified":"2022-03-10T16:39:10","modified_gmt":"2022-03-10T16:39:10","slug":"carf-custo-na-revenda-de-produto-no-regime-monofasico-gera-credito-de-pis-cofins","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-custo-na-revenda-de-produto-no-regime-monofasico-gera-credito-de-pis-cofins\/","title":{"rendered":"Carf: cost of reselling a product in a single-phase system generates PIS\/Cofins credit"},"content":{"rendered":"<p>Dear all, good afternoon.<\/p>\n\n\n\n<p>The 3rd Chamber of the Superior Chamber of Tax Appeals of the Administrative Council of Tax Appeals (<a href=\"https:\/\/www.jota.info\/tudo-sobre\/carf\"><strong>Carf<\/strong><\/a>) allowed the appropriation of credits from<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/pis-cofins-13052021\"><strong>&nbsp;PIS and Cofins<\/strong><\/a>&nbsp;on costs and expenses arising from the resale of fuels, products taxed under the single-phase regime. For the counselors, the revenues are subject to the non-cumulative regime. The issue, involving the company Idaza Distribuidora de Petr\u00f3leo Ltda., was decided after the application of the pro-taxpayer tiebreaker.<\/p>\n\n\n\n<p>The case returned to the agenda after a request for review by counselor Tatiana Midori Migiyama. In the single-phase system, contributions must be collected at only one pole of the production chain. In the case in question, the taxes were collected by the producer.<\/p>\n\n\n\n<p>The taxpayer, after carrying out commercial operations for the resale of gasoline, diesel oil and alcohol for fuel purposes \u2013 subject to the single-phase regime \u2013 appropriated PIS and Cofins credits between 2006 and 2009, relating to costs and expenses of operations that are not subject to the single-phase regime, such as transportation and storage expenses inherent to the resale of products.<\/p>\n\n\n\n<p>For the inspection, the company would not be entitled to the credit, since its revenues \u2013 resulting from the resale of products taxed under the single-phase regime \u2013 would be excluded from the non-cumulative regime, according to article 1, item IV, of laws no. 10,637\/2002 and 10,833\/2003.<\/p>\n\n\n\n<p>The position of counselor Tatiana Midori Migiyama, who raised a divergence, was the winner. For her, the revenues in question should be analyzed based on Law No. 10,865\/2004, which allowed crediting on costs and expenses.<\/p>\n\n\n\n<p>Furthermore, the judge cited COSIT Consultation Solution No. 2018\/2014, which defines that, although the appropriation of credit on the purchase of single-phase products for resale is prohibited, the discount of credits on costs and expenses linked to the products is permitted.<\/p>\n\n\n\n<p>For the rapporteur, Rodrigo da Costa P\u00f4ssas, in commercial operations involving the resale of products taxed under the single-phase regime, there is no legal basis for the use of credits related to costs and expenses. The judge defends the application of article 1, item IV, of Law No. 10,637\/2002.<\/p>\n\n\n\n<p>The process is number 10183.721769\/2010-06.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-custo-na-revenda-de-produto-no-regime-monofasico-gera-credito-de-pis-cofins-25022022\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-custo-na-revenda-de-produto-no-regime-monofasico-gera-credito-de-pis-cofins-25022022<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Prezados, boa tarde. A 3\u00aa Turma da C\u00e2mara Superior de Recursos Fiscais &nbsp;do Conselho Administrativo de Recursos Fiscais (Carf) permitiu a apropria\u00e7\u00e3o de cr\u00e9ditos de&nbsp;PIS e Cofins&nbsp;sobre custos e despesas decorrentes da revenda de combust\u00edveis, produtos tributados sob o regime monof\u00e1sico. Para os conselheiros, as receitas est\u00e3o sujeitas ao regime n\u00e3o cumulativo. A quest\u00e3o, envolvendo [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[90,295,125,89,294],"class_list":["post-1005","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-cofins","tag-combustivel","tag-credito-2","tag-pis","tag-regimemonofasico"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf: custo na revenda de produto no regime monof\u00e1sico gera cr\u00e9dito de PIS\/Cofins - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/carf-custo-na-revenda-de-produto-no-regime-monofasico-gera-credito-de-pis-cofins\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf: custo na revenda de produto no regime monof\u00e1sico gera cr\u00e9dito de PIS\/Cofins - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Prezados, boa tarde. A 3\u00aa Turma da C\u00e2mara Superior de Recursos Fiscais &nbsp;do Conselho Administrativo de Recursos Fiscais (Carf) permitiu a apropria\u00e7\u00e3o de cr\u00e9ditos de&nbsp;PIS e Cofins&nbsp;sobre custos e despesas decorrentes da revenda de combust\u00edveis, produtos tributados sob o regime monof\u00e1sico. Para os conselheiros, as receitas est\u00e3o sujeitas ao regime n\u00e3o cumulativo. 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